The evolution of intellectual capital disclosure driven by European regulatory change : evidence from the Italian stock market
Year of publication: |
2023
|
---|---|
Authors: | Amendola, Carlo ; Gennaro, Alessandro ; La Bella, Simone ; Vito, Pietro ; Savastano, Marco |
Published in: |
Journal of intellectual capital. - Bingley : Emerald, ISSN 1758-7468, ZDB-ID 2024939-1. - Vol. 24.2023, 5, p. 1136-1163
|
Subject: | Firm characteristics | Intangibility | Intellectual capital | Intellectual capital disclosure | Non-financial statement (NFS) | Immaterielle Werte | Intangible assets | Italien | Italy | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeit | Sustainability |
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